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All Journal Jurnal Manajemen Atma Jaya International Research Journal of Business Studies (E-Journal) Jurnal Organisasi Dan Manajemen Jurnal Akuntansi
Tigor Sitorus, Tigor
Universitas Bunda Mulia Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS EFEK MEDIASI KEPUASAN SISWA ATAS PENGARUH KUALITAS LAYANAN, CITRA SEKOLAH, PERSEPSI TENTANG HARGA, TERHADAP TINGKAT KEPERCAYAAN SISWA ( Study Empiris Pada SMK Swasta Di Jakarta Barat) Sitorus, Tigor; Suwarno, Suwarno
Jurnal Manajemen Vol 12, No 1 (2015): Jurnal Manajemen
Publisher : Jurnal Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.289 KB)

Abstract

This study aims to determine the influence of Service Quality, School Image and Perception Price for Student Satisfaction and Student Trust. This research was conducted at the Vocational High School (SMK) Private in West Jakarta, which spread in 8 (eight) districts with a total sample of 200 students. Structural Equation Modelin (SEM) by AMOS program version 22 used to prove the affecting of among variables, with conclusions as follows: first; Service Quality has positive and significant  effect on Student Satisfaction,  second; School Image has positive and significant  effect on Student Satisfaction,  Third; Perception Price has positive  effect but not significant on Student Satisfaction,   Fourth; Service Quality has positive  effect but not significant on Student Trust,  Fifth; School Image has positive effect but not significant on Student Trust, Sixth; Perception Price has positive effect and significant Student Trust, Seventh; Student Satisfaction has positive effect and significant  on Student Trust, and the eighth, mediating effect of student satisfaction more strength and significant than direct effect of service quality and school image on student trust. Keywords : Service Quality, School Image, Perception Price, Student Satisfaction, Student Trust
KUALITAS KEHIDUPAN KERJA, SELF EFFICACY, DAN KINERJA KARYAWAN: EFEK MEDIASI MOTIVASI KERJA (Study pada PT Bank BRI Cabang BSD) Kusnoto, Kusnoto; Sitorus, Tigor
Jurnal Manajemen Vol 13, No 2 (2016): Jurnal Manajemen
Publisher : Jurnal Manajemen

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Abstract

This research is driven by the phenomenon and the difference of research result about the correlation relationship between Quality Work of Life and Self efficacy with Employee Performance, therefore the researcher tries to fill the research gap by proposing Work Motivation as a mediating variable, where research with survey method conducted on 180 employees PT. Bank BRI Branch BSD. Analyze research by using model of structural equation with results; 1). Quality work of life has a significant negative effect on employee performance, 2). Quality work of life has a significant positive effect on work motivation, 3). Self efficacy has a significant positive effect on the performance of the karawan, 4). Self efficacy has a significant positive effect on work motivation, 5). Motivation of work has a significant positive effect on employee performance, so this finding proves that work motivation acts as a perfect mediator of Quality Work of Life with Employee Performance.Keywords: Quality of Work Life, Self efficacy, Motivation, Employee Performance
ANALISIS EFEK MEDIASI CUSTOMER EQUITY ATAS PENGARUH CUSTOMER RELATIONSHIP MARKETING DAN CUSTOMER SATISFACTION TERHADAP BRAND EQUITY Sitorus, Tigor; Ardy, Ardy
Jurnal Manajemen Vol 10, No 2 (2013): Jurnal Manajemen
Publisher : Jurnal Manajemen

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Abstract

Customer service quality in the banking industry, especially private banking is a competitive advantage in its efforts to survive amid fiercer competition. The type of product that is almost similar to its competitors that a bank must have a primary key in competition. This study aims to Analyze the Mediation effect  of The Customer Equity upon Customer Relationship Marketing and Customer Satisfaction toward The Brand Equtiy. This research was conducted at Bank Danamon Jabodetabek region, which spread in 8 (eight) districts with a total sample of 124 customers. Structural Equation Modelin (SEM) by AMOS program version 22 used to prove the affecting of among variables have a high loading factor, with conclusions as follows: first; Customer Relationship Marketing has positive and significant  effect to The Customer Equity, second; Customer Satisfaction has positive and significant  effect to The Customer Equity,  Third; Customer Relationship Marketing has positive but not significant effect to The Brand Equity,  Fourth; Customer Satisfaction has positive but not significant effect to The Brand Equity, Fiftth; Customer Satisfaction has positive and significant effect to The brand Equity, Sixth;   mediation  effect of The Customer Equity upon The Effect Customer Relationship Marketing  And Customer satisfaction toward Brand Equtiy more strength and significant than direct effect. Key words: Customer Equity , Customer Relationship Marketing, Customer Satisfaction , Brand Equtiy
SISTEM PENGENDALIAN INTERNAL, FRAUD DIAMOND, DAN LARCENY SEBAGAI EFEK MEDIASI WHISTLEBLOWINGSYSTEM (STUDI PADA BPK RI) Krystella, Krystella; Sitorus, Tigor
Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.953 KB) | DOI: 10.25170/jara.v11i1.54

Abstract

This research is aim to determine the effect of internal control system, fraud diamond, and whistleblowingsystem on larceny at BPK RI. Research data was obtained through questionnaires distributed torespondent, the employees in the work unit of General Bureau, IT Bureau, Human Resources Bureau and Leaders Secretariat Bureau BPK RI. So as many as 105 samples collected. This research used quantitative analysis technique with Structural Equation Modeling (SEM) processed with Amos 23. The test results showed : 1) Internal control system variable has  positive and significant influence on whistleblowingsystem, 2) fraud diamond variable has not significant influence on whistleblowingsystem, 3) whistleblowingsystem variable has negative and significant influence on larceny, 4) internal control system variable has not significant influence on larceny, 5) fraud diamond variable has positive and significant influence on larceny. Therefore, the whistleblowingsystem mediation effect of the internal control system influence on larceny is perfectly significant. While the effect of fraud diamond on larceny is not proven to mediate.
The Client Risk and The Audit Planning: Influence of Acceptance of Audit Engagement Suryani, Deby; Sitorus, Tigor
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 10, No 3 (2017): December 2017-March 2018
Publisher : Universitas Prasetiya Mulya

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Abstract

PENGARUH PENGENDALIAN KUALITAS KREDIT TERHADAP DISFUNGSIONAL PERILAKU PETUGAS KREDIT DAN IMPLIKASINYA TERHADAP KINERJA KREDIT Sitorus, Tigor
Jurnal Organisasi dan Manajemen Vol 9 No 2 (2013)
Publisher : LPPM Universitas Terbuka

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Abstract

This study aims to develop a model of theoretical and empirical models of the Quality Credit Control Based on Asset Information to improve performance, and empirically to test the direct and indirect effects: First, the Quality Credit Control, Forensic Credit Credit and Dysfunctional Behavior of Credit Officer, second, dysfunctional behavior of Credit officer to Credit Performance. This study uses A Structural Equation Modeling and Path Analysis using Amos software 16.00, and the results of data analysis showed a high goodness of fit, which simultaneously test and individual test proved significant with coefficient of < 0.05, and a variation of the dependent variable can be explained by the independent variables with coefficients adjusted R Square > 0.60 and Loading a high factor of each indicator that is> 0.5, while the model proves Full Fit test all parameters meet the criteria Fit model (Cut of value). This study recommends that national bank must build a adequate credit controls based on Asset information with strict procedures, and implement a forensic of credit on debtor behavior through the processing and filtering the last 12 months datas and pay attention and the track record of financial or non-financial behavior. Beside Credit Procedures, national bank must manage the system index point for credit officers credit in order to maintain the perception that organizational justice for decreasing dysfunctional behaviors credit officers. Penelitian ini bertujuan untuk mengembangkan model teoritis dan model empiris dari Kualitas Pengendalian Kredit berdasarkan Kekayaan Informasi untuk meningkatkan kinerja, dan untuk menguji pengaruh langsung dan tidak langsung: Pertama, Kualitas Pengendalian Kredit, Kredit Forensik terhadap kinerja kredit, kedua, perilaku disfungsional Kredit Officer terhadap Kinerja Kredit. Penelitian ini menggunakan Structural Equation Modeling dan Analisis Jalur dengan menggunakan software Amos 16.00, dan hasil analisis data menunjukkan bahwa model penelitian adalah fit, yang secara bersamaan dan uji individu terbukti signifikan dengan koefisien <0,05, dan variasi variabel dependen dapat dijelaskan oleh variabel independen dengan koefisien (adjusted) R Square> 0,60 dan Loading faktor tinggi dari masing-masing indikator yaitu >0,5, sedangkan model terbukti Fit karena semua parameter memenuhi kriteria Fit model. Penelitian ini merekomendasikan agar bank-bank nasional harus membangun pengendalian kredit yang memadai berdasarkan Kekayaan informasi dengan prosedur yang ketat, dan menerapkan forensik kredit terhadap perilaku debitur melalui pengolahan dan penyaringan data 12 bulan terakhir dan memperhatikan rekam jejak perilaku keuangan dan non-keuangan. Selain prosedur kredit, bank nasional harus membangun sistem indeks penilaian petugas untuk menjaga persepsi yang baik tentang keadilan organisasi yang dapat mengurangi perilaku disfungsional petugas kredit.
EFEK MEDIASI INTERNET REPORTING OF STRATEGIC INFORMATION ATAS PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN Fangohoi, Yosep; Sitorus, Tigor
Jurnal Manajemen Vol 15 No 2 (2018): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.046 KB) | DOI: 10.25170/jm.v15i2.472

Abstract

In corporate governance, the role of independent commissioners and audit committees is very important in ensuring that all operational and strategic activities are going well because they greatly affect the financial performance of the entity. This study aims to empirically analyze the influence of independent commissioners and audit committees on financial performance and whether the existence of strategic information disclosure through the internet (IRSI) is able to mediate independent commissioners and audit committees on financial performance to be better or vice versa in banking companies. The population in this study are companies listed on the Indonesia Stock Exchange in 2014-2016. The data obtained is secondary data. Data analysis using WarpPLS 3.0 program with statistical models, which is Structural Equation Modeling Analysis (SEM). The results of the study indicate that independent commissioner variable has no significant effect on financial performance, but on the contrary the audit committee variable has a significant impact on financial performance. In addition, independent commissioner variable has no significant effect on the internet reporting of strategic information (IRSI), but audit committee variable has a significant effect on IRSI. The IRSI variable has a significant influence on financial performance. The conclusions of mediation show that IRSI was able to mediate the audit committee on financial performance but IRSI was unable to mediate independent commissioner variables on financial performance.
ANTESEDEN VARIABEL KUALITAS AUDIT KECURANGAN LAPORAN KEUANGAN Ivandi, Ivandi; Sitorus, Tigor
Jurnal Manajemen Vol 16 No 1 (2019): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.461 KB) | DOI: 10.25170/jm.v16i1.790

Abstract

This study aims to proves the relationship between independence, competence, individual external auditor's responsibility as antecedent variable with financial fraud audit quality,   where as the number of cases of financial scandals by manipulating financial data that occurs in large companies and involve public accountants to make public accountants must pay attention to audit quality.This research use causality research method with causal relationship between independent variable with dependent variable. The data used are primary data obtained using questionnaires distributed to Public Accounting Firm (KAP) in North Jakarta and Central Jakarta. The population in this study are all auditors who work in Public Accounting Firm (KAP) of North Jakarta and Central Jakarta with Sample Random Sampling technique which produces 46 respondents from 8 KAP in 2018. Data analysis using SPSS 21. Based on the results of research, for the first equation of independence and competence variables have a significant positive effect on individual external auditor's responsibility variable. For the second equation for independence variable have significant positive effect to financial fraud audit quality variable whereas for competence variable and individual responsibility of external auditor does not have significant effect to fraud audit quality variable.
KUALITAS KEHIDUPAN KERJA, SELF EFFICACY, DAN KINERJA KARYAWAN: EFEK MEDIASI MOTIVASI KERJA Kusnoto, Kusnoto; Sitorus, Tigor
Jurnal Manajemen Vol 13 No 2 (2016): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (753.281 KB)

Abstract

This research is driven by the phenomenon and the difference of research result about thecorrelation relationship between Quality Work of Life and Self efficacy with EmployeePerformance, therefore the researcher tries to fill the research gap by proposing WorkMotivation as a mediating variable, where research with survey method conducted on 180employees PT. Bank BRI Branch BSD. Analyze research by using model of structural equationwith results; 1). Quality work of life has a significant negative effect on employee performance,2). Quality work of life has a significant positive effect on work motivation, 3). Self efficacy hasa significant positive effect on the performance of the karawan, 4). Self efficacy has asignificant positive effect on work motivation, 5). Motivation of work has a significant positiveeffect on employee performance, so this finding proves that work motivation acts as a perfectmediator of Quality Work of Life with Employee Performance.
ANALISIS EFEK MEDIASI KEPUASAN SISWA ATAS PENGARUH KUALITAS LAYANAN, CITRA SEKOLAH, PERSEPSI TENTANG HARGA, TERHADAP TINGKAT KEPERCAYAAN SISWA Sitorus, Tigor; Suwarno, Suwarno
Jurnal Manajemen Vol 12 No 1 (2015): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.289 KB)

Abstract

This study aims to determine the influence of Service Quality, School Image and Perception Price for Student Satisfaction and Student Trust. This research was conducted at the Vocational High School (SMK) Private in West Jakarta, which spread in 8 (eight) districts with a total sample of 200 students. Structural Equation Modelin (SEM) by AMOS program version 22 used to prove the affecting of among variables, with conclusions as follows: first; Service Quality has positive and significant  effect on Student Satisfaction,  second; School Image has positive and significant  effect on Student Satisfaction,  Third; Perception Price has positive  effect but not significant on Student Satisfaction,   Fourth; Service Quality has positive  effect but not significant on Student Trust,  Fifth; School Image has positive effect but not significant on Student Trust, Sixth; Perception Price has positive effect and significant Student Trust, Seventh; Student Satisfaction has positive effect and significant  on Student Trust, and the eighth, mediating effect of student satisfaction more strength and significant than direct effect of service quality and school image on student trust.
Co-Authors Ardy Ardy, Ardy Fangohoi, Yosep Ivandi, Ivandi Krystella, Krystella Kusnoto Kusnoto, Kusnoto Suryani, Deby Suwarno Suwarno